Interesting. I found this etsy seller selling prints, they say it's artwork by Jean d'Ylen from 1926.
https://www.etsy.com/listing/910374996/jean-dylen-shell-for-the-utmost
Also found this one on the same theme: https://www.amazon.com/Posterazzi-Penrose-Annual-Shell-Poster/dp/B07GX97CL3?th=1